taxes Property Tax Assistance

2023 ISD Summary Worksheet

031-Cameron/Cameron County

031-906/Los Fresnos CISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 3,141,305,556 0.9313 3,373,032,917 3,373,032,917
B - MULTIFAMILY 91,407,892 N/A 91,407,892 91,407,892
C1 - VACANT LOTS 228,585,627 0.9983 228,974,884 228,974,884
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 27,267,650 1.0689 25,509,619 25,509,619
D2 - FARM & RANCH IMP 3,042,448 N/A 3,042,448 3,042,448
E - NON-AG LAND AND IMPROVEMENTS 198,733,302 N/A 198,733,302 198,733,302
F1 - COMMERCIAL REAL 205,080,437 0.8754 234,270,547 234,270,547
F2 - INDUSTRIAL REAL 18,845,357 N/A 18,845,357 18,845,357
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 519,849,133 0.9734 534,054,996 534,054,996
L1 - COMMERCIAL PERSONAL 91,083,781 N/A 91,083,781 91,083,781
L2 - INDUSTRIAL PERSONAL 65,438,253 N/A 65,438,253 65,438,253
M1 - MOBILE HOMES 1,629,787 N/A 1,629,787 1,629,787
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,896,398 N/A 2,896,398 2,896,398
S - SPECIAL INVENTORY 12,445,736 N/A 12,445,736 12,445,736
Subtotal 4,607,611,357 0 4,881,365,917 4,881,365,917
Less Total Deductions 1,610,979,564 0 1,669,318,319 1,669,318,319
Total Taxable Value 2,996,631,793 0 3,212,047,598 3,212,047,598

The taxable values shown here will not match the values reported by your appraisal district

See the ISD DEDUCTION Report for a breakdown of deduction values

Government code subsections 403.302(J) AND(K) require the Comptroller to certify alternative measures of school district wealth.These measures are reported for taxable values for maintenance and operation(M & O) tax purposes and for interest and sinking fund(I & S) tax purposes.For districts that have not entered into value limitation agreements, T1 through T4 will be the same as T7 through T10.

VALUE TAXABLE FOR M&O PURPOSES

Measure Value Description
T1 3,605,692,062 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,212,047,598 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T3 3,605,692,062 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,212,047,598 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,736,237,062 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 3,823,267,062 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 3,264,574,014 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 3,894,358,022 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,500,713,558 School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T9 3,894,358,022 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,500,713,558 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,024,903,022 T13 plus the loss to the chapter 313 agreement
T16 4,111,933,022 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 3,553,239,974 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 393,644,464 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 130,545,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 87,030,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE

031-906-02/Los Fresnos CISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 3,141,305,556 0.9313 3,373,032,917 3,373,032,917
B - MULTIFAMILY 91,407,892 N/A 91,407,892 91,407,892
C1 - VACANT LOTS 228,585,627 0.9983 228,974,884 228,974,884
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 27,267,650 1.0689 25,509,619 25,509,619
D2 - FARM & RANCH IMP 3,042,448 N/A 3,042,448 3,042,448
E - NON-AG LAND AND IMPROVEMENTS 198,733,302 N/A 198,733,302 198,733,302
F1 - COMMERCIAL REAL 205,080,437 0.8754 234,270,547 234,270,547
F2 - INDUSTRIAL REAL 18,845,357 N/A 18,845,357 18,845,357
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 519,849,133 0.9734 534,054,996 534,054,996
L1 - COMMERCIAL PERSONAL 91,083,781 N/A 91,083,781 91,083,781
L2 - INDUSTRIAL PERSONAL 65,438,253 N/A 65,438,253 65,438,253
M1 - MOBILE HOMES 1,629,787 N/A 1,629,787 1,629,787
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,896,398 N/A 2,896,398 2,896,398
S - SPECIAL INVENTORY 12,445,736 N/A 12,445,736 12,445,736
Subtotal 4,607,611,357 4,881,365,917 4,881,365,917
Less Total Deductions 1,610,979,564 1,669,318,319 1,669,318,319
Total Taxable Value 2,996,631,793 3,212,047,598 3,212,047,598

The taxable values shown here will not match the values reported by your appraisal district

See the ISD DEDUCTION Report for a breakdown of deduction values

Government code subsections 403.302(J) AND(K) require the Comptroller to certify alternative measures of school district wealth.These measures are reported for taxable values for maintenance and operation(M & O) tax purposes and for interest and sinking fund(I & S) tax purposes.For districts that have not entered into value limitation agreements, T1 through T4 will be the same as T7 through T10.

VALUE TAXABLE FOR M&O PURPOSES

Measure Value Description
T1 3,605,692,062 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,212,047,598 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T3 3,605,692,062 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,212,047,598 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,736,237,062 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 3,823,267,062 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 3,264,574,014 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 3,894,358,022 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,500,713,558 School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T9 3,894,358,022 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,500,713,558 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,024,903,022 T13 plus the loss to the chapter 313 agreement
T16 4,111,933,022 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 3,553,239,974 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 393,644,464 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 130,545,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 87,030,000 Loss to Second Previous Homestead Increase